Page:United States Statutes at Large Volume 12.djvu/493

 THIRTY—SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. 463 regulated upon the estimated average of the monthly product: Provided, That the product required to be returned by this act shall be understood to be the product charged in the bills actually rendered by any gas company during the month preceding the return, and all gas companies are dD“*7 ‘“’·! be f hereby authorized to add the duty or tax imposed by this act to the price gain to pmw per thousand cubic feet on gas sold: Provided, further, That all gas furnished for lighting street lamps, and not measured, and all gas made for and used by any hotel, inn, tavern, and private dwelling-house, shall be subject to duty, and may be estimated; and if the returns in any case shall be understated or underestimated, it shall be the duty of the assistant assessor of the district to increase the same as be shall deem just and proper: And provided, further, That coal tar produced in the manufac- Coal tai- ex. ture of illuminating gas, and the products of the redistillation of coal tar emplthus produced, shall be exempt from duty: And provided, further, That Competing gu gas companies so located as to compete with each other shall pay the rate °°mP“”l°“· imposed by this act upon the company having the largest production ; On coal illuminating oil, refined, produced by the distillation of coal, (3081 mumimt. asphaltum, shale, peat, petroleum, or rock oil, and all other bituminous me <>11» &<>· substances, used for like purposes, ten cents per gallon: Provided, That such oil refined and produced by the distillation of coal exclusively shall be subject to pay a duty of eight cents per gallon, anything in this act to the contrary notwithstanding: And provided, further, That distillers of Distillers of coal—oil shall be subject to all the provisions of this act, hereinbefore set °°“°‘l· forth and specified, applicable to distillers of spirituous liquors, with regard to licenses, bonds, returns, and all other provisions designed for the purpose of ascertaining the quantity distilled, and securing the payment of duties, so far as the same may, in the judgment of the Commissioner of Internal Revenue, and under regulations prescribed by him, be necessary for that purpose ; On ground coffee, and all preparations of which coffee forms a part, or Ground ootfse. which is prepared for sale as a substitute for coffee, three mills per und; P00n ground pepper, ground mustard, ground pimento, ground cloves, Ground spice!. ground cassia, and ground ginger, and all imitations of the same, one cent per pound; On sugar, refined, whether loaf, lump, granulated, or pulverized, two Rennes sugar, mills per pound; On sugar, refined or made from molasses, sirup of molasses, melado or PM, P- 716- concentrated melado, two mills per pound; On all brown, Muscovado, or clarified sugars produced directly from Brown, gw., the sugar cane, and not from sorghum or imphee, other than those pro- ¤¤SM- duced by the refiner, one cent per pound; Post, p. 588. On sugar candy and all confectionery, made wholly or in part of sugar, Confectionery. one cent per pound ; Post, p. 717. On chocolate, and cocoa prepared, one cent per pound; Ch<>¤¢>l¤¢¤- On saleratus, and bicarbonate of soda, five mills per pound; Snieratus. Ou starch, made of potatoes, one mill per pound; made of corn or gmc],. wheat, one and a half mills per pound; made of rice or any other material, four mills per pound; On tobacco, cavendish, plug, twist, fine cut, and manufactured of all T°b*°°°· descriptions, (not including snuff; cigars, and smoking tobacco prepared Post, pp- 717. with all the stems in, or made exclusively of stems,) valued at more than 72** thirty cents per pound, fifteen cents per pound; valued at any sum not exceeding thirty cents per pound, ten cents per pound; • On smoking tobacco prepared with all the stems m, five cents per pound; On smoking tobacco made exclusively of stems, two cents per pound; On snuff manufactured of tobacco, ground dry or damp, of all descrip— Snudt tions, twenty cents per pound; I’°**» P- 717-